Idaho Code
Idaho Code § 39-8402 (2026)
Definitions.
✓ current as of May 2026
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Definitions.
(1) "Brand family" means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors including, but not limited to, "menthol," "lights," "kings," and "100s," and includes any brand name (alone or in conjunction with any other word), trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes.
(2) "Cigarette" has the same meaning as that term is defined in section 39-7802(d), Idaho Code.
(3) "Commission" means the state tax commission for the state of Idaho.
(4) "Master settlement agreement" has the same meaning as that term is defined in section 39-7802(e), Idaho Code.
(5) "Nonparticipating manufacturer" means any tobacco product manufacturer that is not a participating manufacturer.
(6) "Participating manufacturer" has the same meaning as that term is defined in section II(jj) of the master settlement agreement and all amendments thereto.
(7) "Qualified escrow fund" has the same meaning as that term is defined in section 39-7802(f), Idaho Code.
(8) "Stamping agent" means a person who is authorized to wholesale cigarettes or is required to affix tax stamps to packages or other containers of cigarettes as well as any person who pays a tobacco products tax on "roll your own" tobacco, pursuant to chapter 25, title 63, Idaho Code.
(9) "Tobacco product manufacturer" has the same meaning as that term is defined in section 39-7802(i), Idaho Code.
(10) "Units sold" has the same meaning as that term is defined in section 39-7802(j), Idaho Code.
Notes of Decisions
Cited in 2
cases, 2010–2010 · leading case: State, Ex Rel. Wasden v. Maybee, 224 P.3d 1109 (Idaho 2010).
State, Ex Rel. Wasden v. Maybee, 224 P.3d 1109 (Idaho 2010). “3 The definition of cigarette makes no reference to tax stamps, or units sold, and is quite broad in scope. Having incorporated this definition, I.”
State v. Scott B. Maybee (Idaho 2010). “3 The definition of cigarette makes no reference to tax stamps, or units sold, and is quite broad in scope.”
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